Deemed disposition (also called a “deemed sale”)

Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

The hypothetical transfer of property by an individual or trust, as a result of certain events provided for by law, whereby the individual or trust is considered to have actually disposed of the property.

A deemed disposition can occur if, for example:

  • a debt is determined to be a bad debt;
  • there is a change in the use of property;
  • property is expropriated, damaged, stolen, destroyed, etc.;
  • a person leaves Canada;
  • a person who owns property dies.

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter